taxable chemical

(1) Taxable chemical Except as provided in subsection (b), the term “taxable chemical” means any substance— (A) which is listed in the table under section 4661(b), and (B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or ware­housing.


26 USC § 4662(a)(1)

Scoping language

For purposes of this subchapter
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